GSTN Updates Table-12 Structure

It is to inform all taxpayers that GSTN has been implementing changes to Table-12 of GSTR-1 and GSTR-1A in a phased manner. Multiple advisories have been issued over time, all available on the GST Portal.

Starting with the April 2025 tax period, GSTN will implement Phase-III changes to Table-12. The major updates include:

• Table-12 Split: Table-12 will be divided into two separate tables – B2B (Business-to-Business) and B2C (Business-to-Consumer) – for HSN-wise summary reporting.
• Mandatory HSN Selection: Manual HSN entry will be disabled. Taxpayers must select the appropriate HSN code from a provided dropdown list.

For more details, stakeholders are encouraged to refer to the advisory issued on January 22, 2025, available at GST Portal Advisory.

Thank you,
Team GSTN